Special cases of ownership of equity

Assets and rights of entities without legal personality

The assets and rights of civil companies, property owners, communities of assets and other entities that, lacking legal personality, constitute an economic unit or a separate equity that can be imposed, they will be attributed to the joint members or shareholders, according to the applicable rules in each case and if they do not comply with the Administration, they will be attributed equally.

Assets or rights acquired at a deferred price

Regulations: Art. 8.Uno Wealth Tax Act

In the acquisition of assets or rights with deferred payment, in whole or in part, the value of the equity element resulting from the the rules of this tax shall be charged to the acquirer, who will include the deferred payment part among their debts.

The seller will include among the rights of its assets the credit corresponding to the deferred payment part.

It is obvious that this deferral in the collection, derived from the seller's free will in agreement with the buyer, means the entry into the assets of the former of a new right that, together with the amount already received, replaces the one that previously had on the disposed asset.

Sale of goods with reservation of ownership

Regulations: Art. 8.Dos Wealth Tax Act

In the event of sale of goods with a reservation of ownership, while the ownership is not transferred to the acquirer, the right of the acquirer will be counted for all amounts that it has delivered up to the date of accrual of the tax, constituting these amounts of debts of the seller, which will be to whom the value of the equity element resulting from the tax rules is attributed.